Gupta Public Charitable Trust, ... vs Commissioner Of Income Tax ... on 20 September, 2022
IN THE INCOME TAX APPELLATE TRIBUNAL
AMRITSAR BENCH, AMRITSAR.
BEFORE ... 2020
Assessment Years: 2020-21
T.R. Gupta Public Charitable Vs. CIT (Exemptions)
Trust, Gaurimal Complex, Rail Chandigarh.
Head, Jammu.
[PAN:-AADTT4407H]
(Appellant) (Respondent)
Appellant
purpose of trust is charitable, incidentally if some profit is made
and such profit is used for charitable purposes, the said
trust/institution does ... charitable
trust" was considered. DBJ is a registered public trust under M.
P. Public Trust Act, 1951. It filed an application before
eyes of law. It cannot be considered as a
Public Trust or Charitable Trust or Trust of any other kind ... other
consideration. It is not aimed at excluding the genuine charitable
trusts of general public utility but is aimed at excluding activities in
the nature
Government organization. The Appellant has been registered as a public
charitable trust with the Dy. Charity Commissioner, Ahmedabad at
Registration No. F-537/Gandhinagar ... observed that the assessee in the present
case is a charitable trust established with the following main objects as
explained by the assessee before
activities of the Appellant Pubic
Charitable Trust was never considered as 'any other object of general
public utility even though the same existed ... Trust are all properties held under Trust. Hence any
income arising from such properties are income derived from
property held under trust for charitable purposes
Chny/2015 &
2720/Chny/2017
2. The assessee is a public charitable Trust, filed an application dated
20.07.1973 for registration under Section ... carried on by the assessee is itself held under 'Trust for public
charitable purposes' and the business is carried on only
under charitable purpose, the said activities can be considered
as any object of general public utility as defined under last limb
of charitable trust ... appellant trust
came into existence by way of trust deed dated 04.02.2008 and
as per said trust deed, the main objects of the trust
facts and circumstances of
ITA No. 388/Ahd/2020
Bhandari Charitable Trust vs. ITO(E)
Asst.Year -2015-16
-2-
the case and the order ... delay.
Ground Nos. 1&2:-
3. The appellant is a public charitable trust established under the deed
executed on 15.09.1987 and registered under
dissolution
all net funds and assets will be transferred to another public
charitable trust or society having similar objectives.
Pt. 17: Clause 7 application ... facts of the case are that the appellant assessee
is a public charitable trust which was formed on 06.12.2016
and filed an application before
detailed written
submissions reads as follows :-
"The appellant is a public charitable trust having aims of education,
medical and assistance to poor for which ... genuine trust from helping poor by raising funds from such activity.
The fact that appellant trust is carrying on charitable activity is
affirmed
